[F151E(1)This paragraph applies where—U.K.
(a)a claim is made under paragraph 51,
(b)the grounds for giving effect to the claim also provide grounds for a discovery assessment or discovery determination on the claimant in respect of any accounting period, and
(c)such an assessment or determination could be made but for a relevant restriction.
(2)The following are relevant restrictions—
(a)the restrictions in paragraphs 42 to 45, and
(b)the expiry of a time limit for making a discovery assessment or discovery determination.
(3)Where this paragraph applies—
(a)the relevant restrictions are to be disregarded, and
(b)the discovery assessment or discovery determination is not out of time if it is made before the final determination of the claim.
(4)A claim is not finally determined until it, or the amount to which it relates, can no longer be varied (whether on appeal or otherwise).]
Textual Amendments
F1Sch. 18 paras. 51-51G and cross-headings substituted for Sch. 18 para. 51 (with effect in accordance with s. 100(2) of the amending Act) by Finance Act 2009 (c. 10), Sch. 52 para. 13
Modifications etc. (not altering text)
C1Sch. 18 paras. 50-50G applied (with modifications) (8.4.2010) by Finance Act 2010 (c. 13), Sch. 1 paras. 31, 33
C2Sch. 18 paras. 51-51G applied (with modifications) (temp.) (with effect in accordance with Sch. 10 para. 43 of the amending Act) by Finance Act 2022 (c. 3), Sch. 10 para. 24 (as amended (5.1.2023) by The Finance Act 2022, Schedule 10 (Public Interest Business Protection Tax) (Substitution of Date) Regulations 2022 (S.I. 2022/1321), reg. 2(2))